Case Law Details
V. Vignesh Vs Director General of Income Tax (Investigation) (Madras High Court)
The Madras High Court dismissed a writ petition seeking directions to the income tax and election authorities to conduct an enquiry into the financial disclosures made by the fifth respondent in Form 26 filed with the nomination papers and to publish the enquiry report before the General Assembly Elections scheduled for 23.04.2026.
The Court held that the relief sought was not maintainable in view of Article 329(b) of the Constitution of India, which provides that the validity of an election to Parliament or a State Legislature can be challenged only through an election petition presented in the manner prescribed by law. It also referred to Section 100 of the Representation of the People Act, 1951, which specifies the grounds on which an election may be declared void and provides that such grounds can be raised only in an election petition.
The Court relied on the Supreme Court’s decision in Kisan Shankar Kathore v. Arun Dattatray Sawant, wherein it was held that when objections are raised regarding the correctness or completeness of information disclosed by a candidate in an affidavit accompanying the nomination paper, the Returning Officer may not be in a position to undertake a detailed enquiry at the nomination stage. The Supreme Court had observed that issues relating to alleged false disclosure or suppression of material information requiring detailed examination can appropriately be considered in an election petition, and if improper acceptance of the nomination is ultimately established, the election may be declared void.
Applying the above principles, the High Court held that allegations relating to non-disclosure or incorrect disclosure in an election affidavit cannot be examined through a writ petition. It therefore declined to entertain the petition and dismissed it, while granting liberty to the petitioner to pursue remedies available in accordance with law. No order as to costs was passed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This petition has been filed under Article 226 of the Constitution of India seeking direction to respondents 1 and 2 to conduct enquiry on the financial disclosure made by 5th respondent in his affidavit under Form 26 filed before the respondents 3 and 4 and file a report and also direct respondents 3 and 4 to publish the report to the general public on or before General Assembly Elections i.e. 23.04.2026.
2. The prayer made in this petition is not maintainable in the light of Article 329(b) of the Constitution of India which provides that no election to either House of Parliament or to the House or either House of the Legislature of a State shall be called in question except by an election petition presented to such authority and in such manner as may be provided for or by or under any law made by the appropriate legislature.
3. In Section 100 of the Representation of the People Act, 1951, grounds for declaring election to be void have been set out, which can be raised only by way of election petition.
4. The Supreme Court in the case of Kisan Shankar Kathore v. Arun Dattatray Sawant1 , has held in paragraph 38 as under:
“38. When the information is given by a candidate in the affidavit filed along with the nomination paper and objections are raised thereto questioning the correctness of the information or alleging that there is non-disclosure of certain important information, it may not be possible for the returning officer at that time to conduct a detailed examination. Summary enquiry may not suffice. Present case is itself an example which loudly demonstrates this. At the same time, it would not be possible for the Returning Officer to reject the nomination for want of verification about the allegations made by the objector In such a case, when ultimately it is proved that it was a case of nondisclosure and either the affidavit was false or it did not contain complete information leading to suppression, it can be held at that stage that the nomination was improperly accepted. Ms. Meenakshi Arora, learned senior counsel appearing for the Election Commission, right argued that such an enquiry can be only at a later stage and the appropriate stage would be in an election petition as in the instant case, when the election is challenged. The grounds stated in Section 36(2) are those which can be examined there and then and on that basis the Returning Officer would be in a position to reject the nomination. Likewise, where the blanks are left in an affidavit, nomination can be rejected there and then. In other cases where detailed enquiry is needed, it would depend upon the outcome thereof in an election petition, as to whether the nomination was properly accepted or it was a case of improper acceptance. Once it is found that it was a case of improper acceptance, as there was misinformation or suppression of material information, one can state that question of rejection in such a case was only deferred to a later date. When the Court gives such a finding, which would have resulted in rejection, the effect would be same, namely, such a candidate was not entitled to contest and the election is void. Otherwise, it would be an anomalous situation that even when criminal proceedings under Section 125A of the Act can be initiated and the selected candidate is criminally prosecuted and convicted, but the result of his election cannot be questioned. This cannot be countenanced.”
5. The Apex Court, in the judgment supra, has held that when an information is given by a candidate in an affidavit along with the nomination paper and objections are raised thereto questioning the correctness of the information or alleging that there is non-disclosure of certain important information, it may not be possible for the Returning Officer at that time to conduct a detailed examination. The non-disclosure of material information in the affidavit is a valid ground for setting aside election by filing an election petition and such relief cannot be sought by way of a writ petition.
6. In view of the above, we are not inclined to entertain the writ petition. Accordingly, the writ petition is dismissed. However, petitioner WEB 0 is at liberty to work out his remedies in accordance with law. There shall be no order as to costs.
Notes:-
1 (2014) 14 SCC 162

